مدى التزام محافظي الحسابات بقواعد السلوك المهني و دوره في الكشف عن الفساد المالي : دراسة ميدانية

الملخص EN

The study aims to determine the commitment of the Commissioner of Auditors to the Regulations of Professional Behavior and its role in detecting financial corruption practices in Algerian companies.

To achieve the objectives of the study, information was gathered by relying on the questionnaire distributed to the sample from the study community represented by the Commissioners of Auditors.

The SPSS program was used in data analysis.

The study found many important results, among which The commitment of the Commissioners of Auditors to the Regulations of Professional Behavior, and There is a statistically significant relationship between the Commissioners of Auditors commitment to the Regulations of Professional Behavior and the detection of financial corruption practices.